Parks Replacement Bond Audits

Bond Measure 26-159, the Parks Replacement Bond approved by voters in November 2014, included a requirement for audits. To meet this requirement, PP&R hired an independent audit firm, Harvey M. Rose (HMR), through a Request for Proposals (RFP) process. HMR has provided a performance audit at the mid-point of the delivery of the Bond Program (January 2019). 

Audit Objectives

The Performance Audit’s objectives were to determine if:

• The Bond Program funds were spent in a manner that adheres to the language of the Measure.
• The Bond Program is operating in a fiscally responsible manner, ensuring Bond dollars are clearly and separately tracked, and ensuring integrity and accuracy of financial statements.

Audit Findings

The key findings of the audit were:

• The Bond Program funds were spent in a manner that adheres to the language of the Measure.
• The Bond Program is operating in a fiscally responsible manner. 

The audit made eight recommendations to further enhance the Program's efficiency. PP&R will develop strategies to respond to each recommendation and will document the results of those efforts. Another audit will be performed at the conclusion of the Bond Program. 

Read the full audit here. Please note a typo on page 33 of the report. It states a solicitation for on-call architecture services was planned for early October 2019. It should have said October 2018. We have requested an update to the report from the auditing firm. 

Communications and Transparency Survey Report

In their Annual Report, the Bond Oversight Committee recommended that Portland Parks & Recreation (PP&R) Bond staff look into whether efforts to be transparent with the community are effective. They also wanted PP&R to gauge if the public feels the Bond program has been open and transparent. Based on this recommendation, PP&R published an online survey as part of the Bond's Year 3 Annual Report.

A total of 1,227 comments were received via the online survey, which was open from August 2018 - October 2018. 

Highlights of the survey results:

• Less than a quarter of the survey participants had not heard about the Bond or its projects.
• For those who had heard of the Bond, it was most commonly through a sign or banner at a park or community center or receiving an email about a Bond project. 
• A majority of participants knew the Bond was focused on maintenance and repair, but only about 18% were aware that there was a Bond Oversight Committee
• When it came to rating the Bond's transparency, 36% thought it was "very good/good" and only 10% rated it "poor/very poor." About 54% had "no opinion/didn't know."

Read more in the full report here.